Dan,
hmmm...judging by ear I would say that even the internal sounds of the SD1 are NOT sampled at 44 kHz (not even at 37.5 kHz I might add...)
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Korg Kronos 61 and PA3X-Pro76, Roland G-70, BK7-m and Integra 7, Casio PX-5S, Fender Stratocaster with Fralin pickups, Fender Stratocaster with Kinman pickups, vintage Gibson SG standard.